Finished goods inventory, beginning Work in process inventory, beginning Raw materials inventory, beginning Rental cost on factory equipment Direct labor Finished goods inventory, ending Work in process inventory, ending Raw materials inventory, ending Factory utilities General and administrative expenses Indirect labor Repairs-Factory equipment Raw materials purchases Selling expenses Sales Cash Accounts receivable, net Garcon Company $ 13,900 18,500 8,800 32,750 20,400 21,800 27,100 6,100 13,350 29,500 14,350 7,220 37,000 57,600 288,150 24,000 14,400 Pepper Company $ 19,750 22,050 11,700 26,350 37,400 17,000 19,800 10,000 14,000 50,000 12,980 2,900 52,000 55,900 376,230 24, 200 22,200 Garcon Company Pepper Company Direct materials Raw materials available for use Direct materials used Factory overhead Total factory overhead Total manufacturing costs Total cost of work in process Cost of goods manufactured Garcon Company Pepper Company Finished goods inventory, beginning Add: Cost of goods manufactured Goods available for sale Less: Finished goods inventory, ending Cost of goods sold $ 0 $ 0